Dáil Éireann Debate, Tuesday - 22 January 2013
202. Deputy Michael Healy-Rae asked the Minister for Finance the reason persons are now being told that private homes will now have to take into account the amount of grounds around them when valuing them for the profile of property tax; and if he will make a statement on the matter. [2738/13]
View answer218. Deputy Pearse Doherty asked the Minister for Finance if he will confirm that only the first acre of amenity land appurtenant to residential property, for example, private lakes, gardens, unproductive woodland and private tennis courts with an overall total area of in excess of one acre, will be subject to the new property tax to take effect from 1 July 2013 and that any excess over one acre will be disregarded for the purposes of calculating the value of the residential property for the purposes of levying the new property tax. [2780/13]
View answerI propose to take Questions Nos. 202 and 218 together.
A residential property is defined in the Local Property Tax legislation to include not just the dwelling house itself but also any other buildings or structures and any land that, in a broad sense, belongs with the dwelling house and that are enjoyed as an amenity rather than used for a commercial purpose. These are regarded as an intrinsic part of the dwelling house. Such buildings or structures would include, for example, garages, sheds, outhouses, greenhouses and tennis courts. Land would include driveways, yards, gardens, woodland and lakes. Thus, in the case of a farmhouse, any land used for farming purposes will not be included in the chargeable value of the farmhouse.
There is no limit placed on the extent of the area that is occupied by buildings and structures, regardless of their distance from the dwelling house. However, the extent of any land that is to be included in the chargeable value of the residential property is limited to one acre.
